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    <title>2002 (9) TMI 21 - RAJASTHAN High Court</title>
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    <description>The court rejected the petitioner&#039;s applications for a stay, including the request to stay the notice dated August 21, 2002, under section 158BC of the Income-tax Act, 1961. It resolved the jurisdictional conflict by determining that all proceedings would be under the jurisdiction of the Assistant Commissioner. The petitioner was instructed to present their case before the Assistant Commissioner and address any legal issues during the assessment process.</description>
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      <description>The court rejected the petitioner&#039;s applications for a stay, including the request to stay the notice dated August 21, 2002, under section 158BC of the Income-tax Act, 1961. It resolved the jurisdictional conflict by determining that all proceedings would be under the jurisdiction of the Assistant Commissioner. The petitioner was instructed to present their case before the Assistant Commissioner and address any legal issues during the assessment process.</description>
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